Stephen Sam v. Her Majesty the Queen, [1974] CTC 634, 74 DTC 6493 -- text
Kerr, J:—This is an appeal from a judgment of the Tax Review Board dismissing the plaintiff’s appeal with respect to reassessments made by the Minister of National Revenue on March 30, 1971 for the plaintiff’s 1966, 1967, 1968 and 1969 taxation